ZH Group Internal Audit Practice Research

With the new round of reform eighteen Third Plenary Session of the curtain opened, the state-owned enterprise reform is the highlight of this economic reform. As an important component of the national economy, state-owned enterprises has been playing a leading role in the economic engine, occupies an important position can not be replaced.1978 After thirty years of efforts to reform and opening up, China’s economy has gradually transition to a market, China’s state-owned enterprises are also actively engaged in adaptive change, the introduction of internal audit in general, improve the risk prevention capability. However, in transition and we can see the oil, move, National Grid and other large state-owned enterprises in a number of senior management staff falling by the wayside, especially SASAC director, former head Jiang Jiemin, CNPC’s downfall, facts show that state-owned enterprises continue to there are still some problems in the development process. In the modern corporate system of corporate governance structure, to solve these problems is inseparable from the internal audit. Internal audit is an important part of enterprise management, strengthen internal audit and supervision is essential to establish and improve the modern enterprise system, an important part, is to promote corporate business law, standardize management, and enhance market competitiveness, an important means to achieve healthy and rapid development. Relative to the external audit, the internal audit can drill down to business activities, through prevention beforehand, in the matter of control, and the subsequent evaluation, to discover the problems and weaknesses, propose appropriate treatments and improvements ensure that legitimate business activities compliance, promote the realization of business objectives.Through practice ZH Electronics Group, the first from the company’s internal audit and the development of the basic theory about, through the analysis of the status of implementation ZH Electronics Group Internal Audit, and then put forward the main problems exist in the company’s internal audit, such as the traditional concept of bondage, institutional positioning is not quasi-professional only person missing, etc., and the reasons for the existence of problems with combining the truth, and finally come up with effective ways for the internal audit group looking for state-owned enterprises into full play "immune" function in terms of corporate governance, regulatory, organizational and other analysis.